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of <h1>Article 26: States Must Exchange Tax Info, Override Confidentiality for Enforcement, Ensure Privacy, Allow Dual Purpose Use</h1> Article 26 of the Double Tax Avoidance Agreement between two Contracting States mandates the exchange of information necessary for enforcing tax laws. This exchange is not limited by other articles and must be treated confidentially, disclosed only to relevant authorities for tax-related purposes. However, information can be used for other purposes if authorized by both States. The provision does not require actions that conflict with a State's laws, nor does it mandate sharing information that is unobtainable or confidential. States must gather requested information even if not needed domestically, and cannot refuse disclosure due to bank or fiduciary confidentiality.
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